AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S CLOTHING FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source confirms the bill passed both chambers but lists no effective date, leaving uncertainty about when it becomes law.

Exempting Children's Clothing Under $100 From Sales Tax

This bill removes state sales tax on children's clothing items that cost less than one hundred dollars.

What This Bill Does

• Amends Chapter 219 of the general statutes to change current tax rules.
• Exempts articles of children's clothing from sales and use taxes if they cost under $100.
• Applies this exemption to the sale, storage, or other consumption of these items in the state.

Who It Names or Affects

• People who buy children's clothing that costs less than one hundred dollars.
• Businesses that sell articles of children's clothing within the state.

Terms To Know

Sales and use taxes

Fees added to the price of goods when they are sold or used in the state.

Exempt

Not required to pay a tax that usually applies.

Limits and Unknowns

• The bill does not define exactly what counts as 'children's clothing'.
• The text does not state when this law will take effect.
• The exemption only applies if the total cost of an item is under one hundred dollars.

Official Summary Text

To exempt articles of children's clothing costing under one hundred dollars from the sales and use taxes.

Current Bill Text

LCO No. 63 1 of 1

General Assembly Proposed Bill No. 5021
February Session, 2026 LCO No. 63

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUCHSBAUM, 69th Dist.

AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S
CLOTHING FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt from 1
the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of articles of children's clothing costing under 3
one hundred dollars. 4
Statement of Purpose:
To exempt articles of children's clothing costing under one hundred
dollars from the sales and use taxes.